TMI Blog2019 (3) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... g appeal electronically subsequently against the order of the assessment passed by the AO on Dated 18th February, 2016. The assessee has taken right step in moving fresh appeal before CIT(A) through electronic mode. The findings of the CIT(A) are thus, liable to be set aside. The facts and circumstances above clearly explain that the delay in filing the appeal was bonafide and as such, the CIT(A) should have condone the delay in filing the appeal electronically as per the Rules. Condone the delay in filing the appeal electronically before Ld. CIT(A) and set aside the orders of the Ld. CIT(A). The appeal of assessee is restored to the file of Ld. CIT(A) with a direction to decide the appeal of assessee on merits, by giving reasonable suff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led manually was accepted by the O/o. Ld. CIT(A) and now assessee came to know that appeal of assessee has been dismissed because it was filed manually. Whereas assessee was required to file the appeal in electronic mode. Immediately after service of the appellate order Dated 21st April, 2017, assessee took steps to re-deposit the appeal fees and obtained pen-drive of the digital signature, which had by then expired. In fact, such digital signatures are required to be obtained from Agency approved by the CBDT. It took about 15 days time. Assessee, thereafter, immediately filed appeal electronically on 15th May, 2017 against the assessment order dated 18th February, 2016. The assessee filed application for condonation of delay explaining the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en months of the last date of filing appeal electronically as provided in Circular No. 20/2016 dated 26/05/2016. The appellant has filed a letter dated 15/05/2017 for condonation of delay in filing appeal electronically which has been duly considered. The appellant has referred to order-of the ITAT in the case of Gurinder Singh Dhillon vs. ITO, Ward-15(4), New Delhi, ITA 6595/Del./2016 for A.Y. 2013-14 and the order of the ITAT, Mumbai in the case of Unique Properties and Securities P. Ltd. v DCIT, Central Circle-6(3), Mumbai in ITA No. 5475/Mum/2017 for A.Y. 2013- 14. It is noted that in the case of Gurinder Sigh Dhillon the electronic appeal was filed on 08/10/2016 and m the case of Unique Properties the e-appeal was filed on 12/12/2016. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n limine moved fresh appeal before Ld. CIT(A), after taking the required steps. The assessee also filed application for condonation of delay, which the Ld. CIT(A) should have considered pragmatically in favour of the assessee considering the above facts. The Ld. CIT(A) instead of adjudicating upon application for condonation of delay, has gone on a different direction and held that since appeal of assessee has already been decided by the Ld. CIT(A), therefore, same cannot be adjudicated upon by the Ld. CIT(A). The Ld. CIT(A), however, noted that once appeal was dismissed by the Ld. CIT(A), the assessee should have file an appeal before the ITAT. The findings of the Ld. CIT(A) cannot be sustained in Law. The Ld. CIT(A) vide his first order d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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